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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30b) 21
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 34
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 11
Title VII - TAXABLE AMOUNT (Article 72-92) 22
Title VIII - RATES (Article 93-129a) 13
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105b) 9
  - Section 1 - Standard rate (Article 96-97) 2
  - Section 2 - Reduced rates (Article 98-100) 3
    
    Article 98
    
    Article 98a
    
    Article 100
  - Section 2A - Exceptional situations (Article 101a) 1
  - Section 3 - Particular provisions (Article 104-105b) 3
- Chapter 5 - Temporary provisions (Article 129a) 1
Title IX - EXEMPTIONS (Article 131-166) 39
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 97
Title XII - SPECIAL SCHEMES (Article 280a-369zc) 122
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 98a

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Article 98a

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The reduced rates and the exemptions referred to in Article 98(1) and (2) shall not apply to supplies of works of art, collectors’ items and antiques to which the special arrangements of Title XII, Chapter 4, are being applied.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗